The construction company imported cement with a customs value of KSh 3,000,000.04. The following levies were made: import duty 25%, excise duty 16%. How much VAT did the company pay?

Ushuru wa kuingiza ni 35% ya thamani ya saruji.

$$\text{Ushuru wa kuingiza} = 35\% \times \text{Ksh } 3,000,000$$ $$\text{Ushuru wa kuingiza} = \frac{35}{100} \times 3,000,000$$ $$\text{Ushuru wa kuingiza} = \text{Ksh } 1,050,000$$

Ushuru wa bidhaa ni 25% ya thamani ya saruji.

$$\text{Ushuru wa bidhaa} = 25\% \times \text{Ksh } 3,000,000$$ $$\text{Ushuru wa bidhaa} = \frac{25}{100} \times 3,000,000$$ $$\text{Ushuru wa bidhaa} = \text{Ksh } 750,000$$

Hii ni jumla ya thamani ya saruji, ushuru wa kuingiza, na ushuru wa bidhaa.

$$\text{Thamani ya VAT} = \text{Ksh } 3,000,000 + \text{Ksh } 1,050,000 + \text{Ksh } 750,000$$ $$\text{Thamani ya VAT} = \text{Ksh } 4,800,000$$

VAT ni 16% ya thamani inayotozwa VAT.

$$\text{VAT} = 16\% \times \text{Ksh } 4,800,000$$ $$\text{VAT} = \frac{16}{100} \times 4,800,000$$ $$\text{VAT} = \text{Ksh } 768,000$$

Kiasi cha VAT kampuni ililipa ni:

$$\text{Ksh } 768,000$$